2) The payroll register of Rose Inc. indicates $16.750 of social security withheld and $4,150 of Medicare tax withheld on total salaries of $276,540 for the period. Earnings of $60,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% and the state rate of 5.4%. Instructions: Prepare the journal entry to record the payroll tax expense for the period. (10 points)